James Hull, 59, was charged in connection with a tax return he filed in 1982 for Liquid Extraction Systems Ltd., a limited partnership. He faces one count of filing a false partnership tax return and 12 counts of aiding others in filing false returns.

His partner, Charles D'Assaro of Ormond Beach, was indicted last month on 14 counts of filing false documents with the Internal Revenue Service and one count of aiding in the preparation of false partnership returns, said Ron Hayward, assistant U.S. attorney.

Hull is involved in at least 26 businesses or corporations in the Daytona area, and the ''investigation into Dr. Hull's business ventures is continuing,'' Hayward said.

Hull and his attorney, Anthony LaSpada of Tampa, could not be reached for comment late Wednesday.

The indictment says Hull claimed a $464,113.99 deduction on his partnership's federal tax return for research-related machine costs when the actual amount was $107,400.16.

In a limited partnership, people invest money but have limited liability and are not involved in day-to-day management.

Hull's partnership filed false returns and then passed on that information to 10 couples and two individual investors in the partnership, Hayward said. The investors used that information to prepare their own returns, not realizing it was false, he said.

The investors have not been charged, and no charges are expected, Hayward said. Most of them are believed to be from the Daytona area.

Each couple or individual invested $20,000 in 1982 and promised $2,000 more each year for the next 10 years, Hayward said.

Based on the $20,000 investment in 1982, each couple or individual claimed a $35,605 deduction on their tax returns, he said.

The partnership filed for protection from creditors under Chapter 11 of the federal bankruptcy code in April 1987. The business was developing a process to extract liquid from ''almost any type of material,'' Hayward said.

Hull, a longtime Daytona Beach area resident, attended Stetson University in DeLand and graduated from the Kansas City College of Osteopathic Medicine in Kansas City, Mo., in 1952, according to the U.S. attorney's office.

If convicted on all counts, he could be sentenced to 39 years in prison and fined $1.3 million.